GCSE English: writing to argue - letter?

:)h:)

New member
hi - i'm not sure how to start a letter...
For example, for June 2006, the 'writing to argue' question was "write a letter to a magazine called ___ arguing for or against.....___"
How do i start the letter if I'm writing to a magazine?
Do I just say "Dear Sir"? "Dear Madam"?
thanks in advance (my first language is not English so please help me.. and sorry for my poor grammar)
 
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